The Rossoneri may be struggling domestically but the Northern Irishman retains the utmost respect for the Italian giants, who could progress with a win over Celtic
Massimiliano Allegri's side have failed to win in their last seven games, prompting angry demonstrations from fans on Saturday, yet the Northern Irishman believes that the Serie A outfit should be treated with the utmost respect.
"We're playing against a very good side, despite what the recent league form has been showing," he told the press.
"They may have to prove a point to their supporters but not to anyone else around the world. They've beaten us, they've drawn against Barcelona, they've drawn away in Amsterdam. Their results have been solid in the group. They have a great chance to go through and maybe that'll be the springboard for them."
The battle for second behind Barcelona in Group H is intense, with Milan leading the way on five points and Celtic bringing up the rear on three.
Although Lennon has not given up hope of qualifying, he is aware that much rests on the fixture at Parkhead.
"In the context of the Champions League, it is the game you have to win to have any chance of qualifying," he reasoned.
"It's a great game for the players to be involved in. We've performed very well in the group, apart from the first half in Amsterdam, so I want that to continue [on Tuesday].
"We'll try to take the game to Milan at every opportunity. I think that's imperative; the fans will want that. How much Milan allow us to do that remains to be seen."